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The Accounting Review

Senior Editor:

W. ROBERT KNECHEL, The University of Florida, Fisher School of Accounting, Gainesville, FL, USA

Editors:

CHRISTOPHER S. ARMSTRONG, University of Pennsylvania, The Wharton School, Philadelphia, PA, USA

JEREMY BERTOMEU, University of California, San Diego, Rady School of Management, La Jolla, CA, USA

ELIZABETH BLANKESPOOR, University of Washington, Dept. of Accounting, Seattle, WA, USA

BRIAN CADMAN, The University of Utah, David Eccles School of Business, Salt Lake City, UT, USA

ANDREW C. CALL, Arizona State University, School of Accounting, Tempe, AZ, USA

CHRISTOPHER CHAPMAN, University of Bristol, Dept. of Accounting and Finance, Bristol, United Kingdom

MARGARET H. CHRIST, The University of Georgia, J.M. Tull School of Accounting, Athens, GA, USA

SHANE S. DIKOLLI, University of Virginia, Darden School of Business, Charlottesville, VA, USA

MICHAEL P. DONOHOE, University of Illinois at Urbana-Champaign, Gies College of Business, Champaign, IL,USA

JOSEPH J. GERAKOS, Dartmouth College, Tuck School of Business, Hanover, NH, USA

CHRISTI A. GLEASON, University of Iowa, Dept. of Accounting, Iowa City, IA, USA

ANNA GOLD, Vrije Universiteit Amsterdam, Dept. of Accounting / Amsterdam Research Center in Dept. of Accounting, Amsterdam, Netherlands

ZHAOYANG GU, The Chinese University of Hong Kong, School of Accounting, Shatin, N.T., Hong Kong

RICHARD C. HATFIELD, The University of Alabama, Culverhouse School of Accounting, Tuscaloosa, AL, USA

PATRICK E. HOPKINS, Indiana University Bloomington, Kelley School of Business, Bloomington, IN, USA

CHAN LI, The University of Kansas, Dept. of Accounting, Lawrence, PA, USA

XIUMIN MARTIN, Washington University in St Louis, Olin Business School, St. Louis, MO, USA

WILLIAM J. MAYEW, Duke University, The Fuqua School of Business, Durham, NC, USA

VIC NAIKER, The University of Melbourne, Dept. of Accounting, Victoria, Australia

EDWARD J. RIEDL, Boston University, Questrom School of Business, Boston, MA, USA

STEVEN E. SALTERIO, Queen's University, Smith School of Business, Kingston, Ontario, Canada

TATIANA SANDINO, Harvard University, Harvard Business School, Boston, MA, USA

DANIEL J. TAYLOR, University of Pennsylvania, The Wharton School, Philadelphia, PA, USA

FLORIN P. VASVARI, London Business School, Dept. of Accounting, London, United Kingdom

DAVID VEENMAN, University of Amsterdam, Dept. of Accounting, Amsterdam, Netherlands

CONNIE D. WEAVER, Texas A&M University, Mays Business School, College Station, TX, USA

MICHAEL WILLENBORG, University of Connecticut, Dept. of Accounting, Storrs, CT, USA

TERI LOMBARDI YOHN, Emory University, Goizueta Business School, Atlanta, GA, USA

SARAH L. C. ZECHMAN, University of Colorado, Leeds School of Business, Boulder, CO, USA

Editorial Board:

MARGARET A. ABERNETHY, The University of Melbourne, Dept. of Accounting, Parkville, Victoria, Australia

ANWER S. AHMED, Texas A&M University, Dept. of Accounting, College Station, TX, USA

DAN AMIRAM, Tel Aviv University, Dept. of Accounting, Tel Aviv, Israel

WILLIAM R. BABER, Georgetown University, Dept. of Accounting, Washington, District of Columbia, USA

BRAD A. BADERTSCHER, University of Notre Dame, Dept. of Accounting, Notre Dame, IN, USA

KARTHIK BALAKRISHNAN, Rice University, Dept. of Accounting, Houston, TX, USA

ANNE BEYER, Stanford University, Graduate School of Business, Stanford, CA, USA

KENNETH L. BILLS, Michigan State University, Dept. of Accounting and Information Systems, East Lansing, MI, USA

DIRK E. BLACK, University of Nebraska–Lincoln, School of Accounting, Lincoln, NE, USA

JASMIJN C. BOL, Tulane University, A. B. Freeman School of Business, New Orleans, LO, USA

SARAH E. BONNER, University of Southern California, Leventhal School of Accounting, Pasadena, CA, USA

JAN BOUWENS, University of Amsterdam, Dept. of Accounting, Amsterdam, Netherlands

ZAHN BOZANIC, Florida State University, Dept. of Accounting, Tallahassee, FL, USA

MARK BRADSHAW, Boston College, Dept. of Accounting, Chestnut Hill, MA, USA

FRANCOIS BROCHET, Boston University, Dept. of Accounting, Boston, MA, USA

TIMOTHY BROWN, University of Illinois at Urbana-Champaign, Dept. of Accounting, Urbana, IL, USA

STEPHEN V. BROWN, University of Connecticut, Dept. of Accounting, Storrs, CT, USA

JEFFREY J. BURKS, University of Notre Dame, Dept. of Accounting, Notre Dame, IN, USA

BRIAN J. BUSHEE, University of Pennsylvania, The Wharton School, Philadelphia, PA, USA

STEVEN F. CAHAN, The University of Auckland, Dept. of Accounting and Finance, Auckland, New Zealand

JOHN L. CAMPBELL, The University of Georgia, J. M. Tull School of Accounting, Athens, GA, USA

MARY ELLEN CARTER, Boston College, Dept. of Accounting, Chestnut Hill, MA, USA

MONIKA CAUSHOLLI, University of Kentucky, Von Allmen School of Accounting, Lexington, KY, USA

CLARA XIAOLING CHEN, University of Illinois at Urbana-Champaign, Dept. of Accounting, Champaign, IL, USA

QI CHEN, Duke University, Fuqua School of Business, Durham, NC, USA

SHUPING (MICHELLE) CHEN, The University of Texas at Austin, Dept. of Accounting, Austin, TX, USA

XIA CHEN, Singapore Management University, School of Accounting, Singapore

QIANG CHENG, Singapore Management University, School of Accounting, Singapore

JONGWOON (WILLIE) CHOI, University of Wisconsin–Madison, Dept. of Accounting and Information Systems, Madison, WI, USA

PREETI CHOUDHARY, The University of Arizona, School of Accountancy, Tucson, AZ, USA

MICHAEL B. CLEMENT, The University of Texas at Austin, Dept. of Accounting, Austin, TX, USA

GREGORY J. CLINCH, The University of Melbourne, Dept. of Accounting, Victoria, Australia

CARLOS CORONA, The Ohio State University, Fisher College of Business, Columbus, OH, USA

ANNA M. COSTELLO, University of Michigan, Dept. of Accounting, Ann Arbor, MI, USA

LISA DE SIMONE, Stanford University, Dept. of Accounting, Stanford, CA, USA

ED deHAAN, University of Washington, Dept. of Accounting, Seattle, WA, USA

PETER R. W. DEMERJIAN, University of Illinois at Chicago, Dept. of Accounting, Chicago, IL, USA

MICHAEL S. DRAKE, Brigham Young University, School of Accounting, Provo, UT, USA

SCOTT D. DYRENG, Duke University, Fuqua School of Business, Durham, NC, USA

ALEXANDER EDWARDS, University of Toronto, Rotman School of Management, Toronto, Ontario, Canada

MATTHEW S. EGE, Texas A&M University, James Benjamin Dept. of Accounting, College Station, TX, USA

NEIL L FARGHER, The Australian National University, Research School of Accounting, Acton, Australia

FABRIZIO FERRI, University of Miami, Dept. of Accounting, Miami, FL, USA

CLINTON FREE, The University of Sydney, Discipline of Accounting, Sydney, Australia

HENRY FRIEDMAN, University of California, Los Angeles, Anderson School of Management, Los Angeles, CA, USA

WEILI GE, University of Washington, Dept. of Accounting, Seattle, WA, USA

STEPHEN GLAESER, The University of North Carolina at Chapel Hill, Dept. of Accounting, Chapel Hill, NC, USA

JONATHAN C. GLOVER, Columbia University, Dept. of Accounting, New York, NY, USA

JONATHAN GRENIER, Miami University, Dept. of Accounting, Oxford, OH, USA

JACQUELINE S. HAMMERSLEY, The University of Georgia, J.M. Tull School of Accounting, Athens, GA, USA

REBECCA N. HANN, University of Maryland, Dept. of Accounting, College Park, MD, USA

NOEL HARDING, UNSW Sydney, School of Accounting, Sydney, Australia

MIRKO S. HEINLE, University of Pennsylvania, Dept. of Accounting, Philadelphia, PA, USA

SHANE M. HEITZMAN, University of Southern California, Leventhal School of Accounting, Los Angeles, CA, USA

THOMAS HEMMER, Rice University, Jones Graduate School of Business, San Leon, TX, USA

KAREN M. HENNES, The University of Oklahoma, Steed School of Accounting, Norman, OK, USA

GILLES HILARY, Georgetown University, Dept. of Accounting, Washington, District of Columbia, USA

KRIS HOANG, The University of Alabama, Culverhouse School of Accounting, Tuscaloosa, AL, USA

JESSEN L. HOBSON, University of Illinois at Urbana-Champaign, Dept. of Accounting, Champaign, IL, USA

LESLIE D. HODDER, Indiana University Bloomington, Kelley School of Business, Bloomington, IN, USA

VICKY B. HOFFMAN, University of Pittsburgh, Dept. of Accounting, Pittsburgh, PA, USA

CHRIS E. HOGAN, Michigan State University, Dept. of Accounting and Information Systems, East Lansing, MI, USA

CHARLES HSU, Hong Kong University of Science and Technology, Dept. of Accounting, Clear Water Bay, Hong Kong, China

MINGYI HUNG, The Hong Kong University of Science and Technology, Dept. of Accounting, Hong Kong

DORON ISRAELI, IDC Herzliya, Arison School of Business, Herzliya, Israel

ALAN D. JAGOLINZER, University of Cambridge, Judge Business School, Cambridge, United Kingdom

JENNIFER R. JOE, University of Delaware, Accounting and Management Information Systems, Newark, DE, USA

S. JANE JOLLINEAU, University of San Diego, Dept. of Accounting, San Diego, CA, USA

ALON KALAY, Michigan State University, Dept. of Accounting, East Lansing, MI, USA

ASAD KAUSAR, American University, Kogod School of Business, Washington, District of Columbia, USA

UROOJ KHAN, Columbia University, Dept. of Accounting, New York, NY, USA

INDER K. KHURANA, University of Missouri, School of Accounting, Columbia, MO, USA

MICHAEL D. KIMBROUGH, University of Maryland, Dept. of Accounting and Information Assurance, College Park, MD, USA

MARCUS P. KIRK, University of Florida, Fisher School of Accounting, Gainesville, FL, USA

ANDREW KITTO, University of Massachusetts Amherst, Dept. of Accounting, Amherst, MA, USA

APRIL KLEIN, New York University, Dept. of Accounting, New York, NY, USA

LISA KOONCE, The University of Texas at Austin, Dept. of Accounting, Austin, TX, USA

JAGAN KRISHNAN, Temple University, Dept. of Accounting, Philadelphia, PA, USA

JAYANTHI KRISHNAN, Temple University, Dept. of Accounting, Philadelphia, PA, USA

EVA LABRO, The University of North Carolina at Chapel Hill, Kenan-Flagler Business School, Chapel Hill, NC, USA

PHILLIP T. LAMOREAUX, Arizona State University, Dept. of Accounting, Mesa, AZ, USA

WAYNE R. LANDSMAN, University of North Carolina at Chapel Hill, Dept. of Accounting, Chapel Hill, NC, USA

CHRISTIAN LAUX, WU Vienna University of Economics and Business, Department of Finance, Dept. of Accounting and Statistics, Vienna, Austria

ALASTAIR N. LAWRENCE, London Business School, Dept. of Accounting, Regent's Park, United Kingdom

JUSTIN LEIBY, University of Illinois at Urbana-Champaign, Dept. of Accounting, Champaign, IL, USA

REBECCA LESTER, Stanford University, Stanford Graduate School of Business, Dept. of Accounting, Palo Alto, CA, USA

SIQI LI, Santa Clara University, Dept. of Accounting, Santa Clara, CA, USA

XI LI, The London School of Economics and Political Science, Dept. of Accounting, London, United Kingdom

YINGHUA LI, Arizona State University, School of Accounting, Tempe, AZ, USA

WEI YIU (SCOTT) LIAO, University of Toronto, Rotman School of Management, Toronto, Ontario, Canada

PETRO LISOWSKY, Boston University, Dept. of Accounting, Boston, MA, USA

ALVIS LO, Boston College, Dept. of Accounting, Chestnut Hill, MA, USA

MATTHEW LYLE, Northwestern University, Kelley School of Management, Evanston, IL, USA

PAUL E. MADSEN, University of Florida, Fisher School of Accounting, Gainesville, FL, USA

IVÁN MARINOVIC, Stanford University, Dept. of Accounting, Palo Alto, CA, USA

KEVIN MARKLE, Michigan State University, Dept. of Accounting and Information Systems, East Lansing, MI, USA

NATHAN MARSHALL, University of Colorado Boulder, Dept. of Accounting, Boulder, CO, USA

F. ASIS MARTINEZ-JEREZ, University of Notre Dame, Dept. of Accounting, Notre Dame, IN, USA

MICHAL MATĚJKA, Arizona State University, School of Accounting, Tempe, AZ, USA

ELAINE G. MAULDIN, University of Missouri, School of Accounting, Columbia, MO, USA

MICHAEL MAYBERRY, University of Florida, Fisher School of Dept. of Accounting, Gainesville, FL, USA

JOHN M. MCINNIS, The University of Texas at Austin, Dept. of Accounting, Austin, TX, USA

SARAH E. MCVAY, University of Washington, Dept. of Accounting, Seattle, WA, USA

KENNETH J. MERKLEY, Indiana University Bloomington, Dept. of Accounting, Bloomington, IN, USA

PAUL N. MICHAS, The University of Arizona, School of Accounting, Tucson, AZ, USA

BRIAN P. MILLER, Indiana University Bloomington, Dept. of Accounting, Bloomington, IN, USA

LILLIAN F. MILLS, The University of Texas at Austin, Dept. of Accounting, Austin, TX, USA

MICHAEL MINNIS, The University of Chicago, Booth School of Business, Chicago, IL, USA

PARTHA S. MOHANRAM, University of Toronto, Rotman School of Management, Toronto, Ontario, Canada

UDAY S. MURTHY, University of South Florida, Lynn Pippenger School of Accounting, Tampa, FL, USA

VENKATESH NAGAR, University of Michigan, Dept. of Accounting, Ann Arbor, MI, USA

SURESH NALLAREDDY, Duke University, Dept. of Accounting, Durham, NC, USA

TERRY L. NEAL, The University of Tennessee, Dept. of Accounting and Information Management, Knoxville, TN, USA

ANDREW H. NEWMAN, University of South Carolina, Dept. of Accounting, Columbia, SC, USA

JEFFREY NG, The Hong Kong Polytechnic University, School of Accounting and Finance, Hung Hom, Hong Kong

MARIA OGNEVA, University of Southern California, Leventhal School of Accounting, Los Angeles, CA, USA

THOMAS C. OMER, University of Nebraska-Lincoln, School of Accounting, Lincoln, NE, USA

GAIZKA ORMAZABAL, University of Navarra, IESE Business School, Barcelona, Spain

EDWARD OWENS, The University of Utah, David Eccles School of Business, Salt Lake City, UT, USA

REINING PETACCHI, Georgetown University, McDonough School of Business, Dept. of Accounting, Washington, District of Columbia, USA

MIKHAIL PEVZNER, University of Baltimore, Merrick School of Business, Potomac, MD, USA

PETER F. POPE, Bocconi University, Dept. of Accounting, Milano, Italy

SURESH RADHAKRISHNAN, The University of Texas at Dallas, Jindal School of Management, Richardson, TX, USA

SONJA OLHOFT REGO, Indiana University Bloomington, Kelley School of Business, Bloomington, IN, USA
LAUREN C. REID, Wake Forest University, Dept. of Accounting, Winston-Salem,
NC, USA

KRISTINA RENNEKAMP, Cornell University, Dept. of Accounting, Ithaca, NY, USA

JOHN R. ROBINSON, Texas A&M University, Jim Benjamin Dept. of Accounting, Driftwood, TX, USA

STEVEN K. ROCK, University of Colorado Boulder, Dept. of Accounting Division, Boulder, CO, USA

DARREN T. ROULSTONE, The Ohio State University, Dept. of Accounting and Management Information Systems, Columbus, OH, USA

BRIAN R. ROUNTREE, Rice University, Jones Graduate School of Business, Houston, TX, USA

DELPHINE SAMUELS, Massachusetts Institute of Technology, Dept. of Accounting, Cambridge, MA, USA

JASON D. SCHLOETZER, Georgetown University, Dept. of Accounting, Washington, District of Columbia, USA

JORDAN SCHOENFELD, Dartmouth College, Dept. of Accounting, Hanover, NH, USA

JOSEPH H. SCHROEDER, Indiana University Bloomington, Kelley School of Business, Bloomington, IN, USA

MANI SETHURAMAN, Cornell University, Dept. of Accounting, Ithaca, NY, USA

CATHERINE SHAKESPEARE, University of Michigan, Ross School of Business, Ann Arbor, MI, USA

DIVESH S. SHARMA, Kennesaw State University, Coles College of Business, Kennesaw, GA, USA

LAKSHMANAN SHIVAKUMAR, London Business School, Dept. of Accounting, Regent's Park, United Kingdom

NEMIT SHROFF, Massachusetts Institute of Technology, Economics, Finance & Accounting, Cambridge, MA, USA

EWA SLETTEN, The Ohio State University, Dept. of Accounting & Management Information Systems, Columbus, OH, USA

SARAH E. STEIN, Virginia Polytechnic Institute and State University, Dept. of Accounting and Information Systems, Blacksburg, VA, USA

BRIDGET M. STOMBERG, Indiana University Bloomington, Dept. of Accounting, Bloomington, IN, USA

STEPHEN R. STUBBEN, The University of Utah, Dept. of Accounting, Salt Lake City, UT, USA

JAYANTHI SUNDER, The University of Arizona, School of Accounting, Tucson, AZ, USA

ANDREW SUTHERLAND, Massachusetts Institute of Technology, Dept. of Accounting, Cambridge, MA, USA

QUINN T. SWANQUIST, The University of Alabama, The Culverhouse School of Accounting, Tuscaloosa, AL, USA

HUN TONG TAN, Nanyang Technological University, Nanyang Business School, Nanyang, Singapore

SIEW HONG TEOH, University of California, Irvine, Merage School of Business, Irvine, CA, USA

JACOB K. THOMAS, Yale University, School of Management, New Haven, CT, USA

XIAOLI (SHAOLEE) TIAN, Georgetown University, Dept. of Accounting, Washington, District of Columbia, USA

XUAN TIAN, Tsinghua University, PBC School of Finance, Beijing, China

JENNIFER WU TUCKER, University of Florida, Fisher School of Accounting, Gainesville, FL, USA

STEVEN UTKE, University of Connecticut, Dept. of Accounting, Storrs, CT, USA

ANDREW VAN BUSKIRK, The Ohio State University, Dept. of Accounting & MIS, Columbus, PH, USA

WIM A. VAN DER STEDE, The London School of Economics and Political Science, Dept. of Accounting, London, United Kingdom

LAURENCE VAN LENT, Frankfurt School of Finance and Management, Dept. of Accounting and Economics, Frankfurt, Hessen, Germany

RAHUL VASHISHTHA, Duke University, Fuqua School of Business, Durham, NC, USA

SHANKAR VENKATARAMAN, Bentley University, Dept. of Accounting, Waltham, MA, USA

CLARE WANG, University of Colorado Boulder, Dept. of Accounting, Boulder, CO, USA

ISABEL YANYAN WANG, Michigan State University, Dept. of Accounting and Information Systems, East Lansing, MI, USA

XUE WANG, The Ohio State University, Dept. of Accounting & Management Information Systems, Columbus, OH, USA

DANIEL D. WANGERIN, University of Wisconsin-Madison, Dept. of Accounting and Information Systems, Madison, WI, USA

GREGORY B. WAYMIRE, Emory University, Goizueta Business School, Atlanta, GA, USA

JOSEPH P. WEBER, Massachusetts Institute of Technology, Dept. of Accounting, Cambridge, MA, USA

ROBERT L. WHITED, North Carolina State University, Dept. of Accounting, Raleigh, NC, USA

JARON H. WILDE, The University of Iowa, Dept. of Accounting, Iowa City, IA, USA

MICHAEL S. WILKINS, The University of Kansas, Dept. of Accounting, Lawrence, PA, USA

CHRISTOPHER D. WILLIAMS, University of Michigan, Dept. of Accounting, Ann Arbor, MI, USA

MICHAEL G. WILLIAMSON, University of Illinois at Urbana-Champaign, Dept. of Accountancy, Champaign, IL, USA

RYAN J. WILSON, University of Oregon, Dept. of Accounting, Eugene, OR, USA

T. J. WONG, University of Southern California, Leventhal School of Accounting, Los Angeles, CA, USA

HOLLY I. YANG, Singapore Management University, Dept. of Accounting, Singapore

YONG GEORGE YANG, The Chinese University of Hong Kong, School of Accounting, Shatin, N.T., Hong Kong

P. ERIC YEUNG, Cornell University, Johnson Graduate School of Management, Ithaca, NY, USA

DANQING YOUNG, The Chinese University of Hong Kong, School of Accounting, Shatin, N.T., Hong Kong

GWEN YU, University of Michigan, Dept. of Accounting, Ann Arbor, MI, USA

YONG YU, The University of Texas at Austin, Dept. of Accounting, Austin, TX, USA

YOONSEOK ZANG, Singapore Management University, School of Accounting, Singapore

AMY Y. ZANG, The Hong Kong University of Science and Technology, Dept. of Accounting, Clear Water Bay, Hong Kong

IVY XIYING ZHANG, University of California, Riverside, Dept. of Accounting, Riverside, CA, USA

JIEYING ZHANG, The University of Texas at Dallas, Dept. of Accounting, Dallas, TX, USA

TIANYU ZHANG, The Chinese University of Hong Kong, Dept. of Accounting, Shatin, N.T., Hong Kong

YUAN ZHANG, The University of Texas at Dallas, Dept. of Accounting, Richardson, TX, USA

JIAN ZHOU, University of Hawaii at Manoa, School of Accountancy, Honolulu, HI, USA

LUO ZUO, Cornell University, Samuel Curtis Johnson Graduate School of Management, Ithaca, NY, USA


Past Senior Editors:

1926–1929     William A. Paton
1929–1943     Eric L. Kohler
1944–1947     A. C. Littleton
1948–1949     Robert L. Dixon
1950–1959     Frank P. Smith
1959–1962     Robert K. Mautz
1962–1965     Lawrence L. Vance
1965–1967     Wendell Trumbull
1968–1970     Charles H. Griffin
1971–1972     Eldon S. Hendriksen
1973–1975     Thomas F. Keller
1976–1978     Don T. Decoster
1978–1983     Stephen A. Zeff
1983–1987     Gary L. Sundem
1987–1990     William Kinney
1990–1994     A. Rashad Abdel-Khalik
1994–1997     Robert P. Magee
1997–2000     Gerald L. Salamon
2000–2002     Linda Smith Bamber
2002–2005     Terry Shevlin
2005–2008     Dan S. Dhaliwal
2008–2011     Steven J. Kachelmeier
2011–2014     John Harry Evans III
2014–2017     Mark L. DeFond
2017-2020     Mary E. Barth

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